Recall and restoration of appeal refused after merits disposal on record, with no basis to reopen hearing.

A request to recall and restore an appeal was rejected because the final order had already been passed on merits on the existing record. The Tribunal noted the finding of non-accountal of excess goods and the imposition of nominal penalty and redemption fine, and held that these circumstances did not justify reopening the matter for a fresh hearing. The appeal was therefore not restored.

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Issues: Whether the final order disposing of the appeal on merits warranted recall and restoration of the appeal for fresh hearing.

Analysis: The application for restoration was examined in light of the record of the earlier disposal. The matter had already been heard and decided on merits on the basis of the facts on record, including the finding of non-accountal of excess goods, the nominal penalty imposed, and the redemption fine levied. The Tribunal found no sufficient ground to recall the final order, and held that the circumstances did not justify reopening the appeal for another hearing.

Conclusion: The request for recall and restoration was rejected, and the appeal was not restored.

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